DCIT, CIR-5(1)KOLKATA, KOLKATA vs. BARANJ COAL MINES PVT LTD , KOLKATA
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Income Tax Appellate Tribunal, KOLKATA ‘A’ BENCH AT KOLKATA
Before: SHRI PRADIP KUMAR CHOUBEY & SHRI RAKESH MISHRA
PER RAKESH MISHRA, ACCOUNTANT MEMBER:
This appeal filed by the Revenue is against the order of the Commissioner of Income Tax (Appeals)-NFAC, Delhi [hereinafter referred to as Ld. 'CIT(A)'] passed u/s 250 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) for AY 2022-23 dated 10.11.2025. 2. The Revenue is in appeal before the Tribunal raising the following grounds of appeal: "1 Whether the Ld. CIT(A) erred in fact as well as in law by allowing the appeal of the assessee and by deleting addition of Rs.2,58,67,715/- in violation of provision of Rule 46A of the Income Tax Rule, 1962 without appreciating the fact that in course of assessment proceedings, assessee fa
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